Wahdan Arum Inawati

Board Characteristics and Biodiversity Disclosure: Empirical Evidence from Listed Firms in Indonesia

Wahdan Arum Inawati · Asian Journal of Economics, Business and Accounting · 2026

Biodiversity loss has emerged as a major global concern affecting governments, corporations, and stakeholders, leading to increased emphasis on corporate biodiversity disclosure and the growing role of accountants in measuring and reporting natural capital under both normative an...